| Description |
xxvii, 576 pages : illustrations ; 25 cm |
| Contents |
Machine derived contents note: Chapter 1 Essentials Of Cost Accounting -- Use Of Cost Information -- Issues To Consider In Calculating Costs -- Resource Usage: A Conceptual Framework -- The Cost Accounting Methodology -- Effect Of The Cost Accounting Methodology On Pricing Decisions -- Full Cost Accounting And Third-Party Reimbursement -- Summary Of Cost Accounting Choices -- Appendix. The Reciprocal Method Of Cost Allocation -- Practice Case: Mossy Bog Laboratories -- Chapter 2 Differential Cost Accounting -- The Nature Of Costs -- The Differential Cost Concept -- The Concept Of Contribution -- Sunk Costs -- Non-Quantitative Considerations -- The Role Of Allocated Overhead -- Cost-Volume-Profit Analysis -- Special Considerations In Cost-Volume-Profit Analysis -- Practice Case: Narcolarm, Inc. -- Chapter 3. Absorption Costing -- Health Care's Second Stage Dilemma -- A Functional Classification Of Manufacturing Costs -- Computing Cost Of Goods Sold -- The Overhead Rate -- Overhead Variances -- Managerial Uses Of Overhead Variances -- Practice Case: Crimson Chair Company. -- Chapter 4. Activity-Based Costing And Variable Costing -- Activity-Based Costing -- Cost Drivers In Other Health Care Settings -- Absorption Costing Vs. Variable Costing -- Practice Case Lincoln Dietary Department -- Chapter 5. Responsibility Accounting: An Overview -- Cost Accounting And Responsibility Accounting -- Responsibility Accounting Systems Defined -- The Responsibility Accounting Structure -- The Management Control Process -- Summary: Making Profit Centers Work -- Practice Case: Valley Hospital -- Chapter 6. Programming And Budgeting -- Capital Budgeting -- Operational Budgeting -- Budgeting Misfits -- Toward More Effective Budgeting -- Appendix. The Concept Of Present Value -- Practice Case A: Erie Hospital -- Practice Case B: Los Reyes Hospital (A) -- Chapter 7. Measuring And Reporting -- The Measurement Phase -- Measuring And Reporting Techniques -- The Reporting Process -- Measuring And Reporting Non-Financial Information -- Criteria For A Good Responsibility Accounting System -- Appendix. Developing A Spidergram -- Practice Case: Oak Street Nursing Home -- Chapter 8. Implementing A New Responsibility Accounting System -- Key Characteristics Of A Good Responsibility Accounting System -- The Responsibility Accounting Context -- Managing The Change Effort -- Case 8-1 The Robert Wood Johnson Medical School -- Case 8-2 Southern State University Health System -- Case 8-3 Hillside Hospital -- Case 8-4 Fletcher Allen Health Care -- Appendix: Solutions To Practice Cases -- Glossary Of Selected Terms And Concepts Used In This Book |
| Notes |
Includes index |
| Subject |
Health services administration.
|
|
Managerial accounting.
|
|
Medical care.
|
| LC no. |
2003273814 |
| ISBN |
0787967459 |
|
